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Income taxation vs. consumption taxation in terms of the effect on savings

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  • Sung Tai Kim

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  • Sung Tai Kim, 1995. "Income taxation vs. consumption taxation in terms of the effect on savings," Economics Letters, Elsevier, vol. 47(1), pages 89-93, January.
    • Handle: RePEc:eee:ecolet:v:47:y:1995:i:1:p:89-93
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    References listed on IDEAS

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    1. Lawrence H. Summers, 1982. "Tax Policy, the Rate of Return, and Savings," NBER Working Papers 0995, National Bureau of Economic Research, Inc.
    2. Feldstein, Martin S, 1978. "The Welfare Cost of Capital Income Taxation," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages 29-51, April.
    3. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-544, September.
    4. Boskin, Michael J, 1978. "Taxation, Saving, and the Rate of Interest," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages 3-27, April.
    5. Feldstein, Martin S, 1978. "The Rate of Return, Taxation and Personal Savings," Economic Journal, Royal Economic Society, vol. 88(351), pages 482-487, September.
    6. Michael J. Boskin, 1978. "Taxation, Saving, and the Rate of Interest," NBER Chapters, in: Research in Taxation, pages 3-27, National Bureau of Economic Research, Inc.
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